Game Analysis Of Tax Revenue Collection And Management In Condition Of Information Asymmetry

Ever since it came together with the birth of the state, the tax revenue had to face the conflicts between tax collectors and taxpayers, tax collection and tax evasion/tax fraud. In conditions of information asymmetry, the two parties of tax revenue play continuously game for respective aims and benefits. This thesis researches and expounds step by step from the surface to the centre. First of all, we summarize the performance of information asymmetry in revenue collection and administration which is mainly between the tax collectors and taxpayers, among the inside of revenue authorities and between internal and external of revenue authorities. Base on performance analysis, this thesis analyzes the effect of the game relationship among different sides in process of taxation collection and administration by ways of the Game Theory and related theories of Information Economics. On one hand, the information asymmetry brings about the adverse selection of taxpayers: being unregistered taxpayers, trying to declare false tax, tax evasion, tax fraud and refusal to pay tax. On the other hand, it will affect the result of tax collection:the lower level of informatization can not reflect the efficiency principle taxation, the limitation of inspection and punishment of tax collection management hardly reach the equality principle of taxation, Defects of revenue laws and policies affect the process of the reform of taxation. On the basis of above mentioned analysis, this thesis makes Game analysis to find out the elements affect the relationships inside of the tax collation and administration through setting up a mathematical model by use of the theory principal-agent from Information Economics. It also describes five suggestions and countermeasures which are useful for deepening the reform of tax levy and management:Establishing comprehensive information aggregate of revenue to efficiently offset the negative effect formed by information asymmetry; Setting-up service system of ratepaying to reduce the cost of ratepaying as much as possible; Implementing effective punishment measures to make two sides of the taxation collation take rational choices; Establishing credit-rank system of revenue to encourage the taxpayers improve their reputation positively; Effective encouragement and restraint to revenuers to reduce the moral risk of them。The game between tax collectors and taxpayers is permanent because of information asymmetry, we have to analyze deeply and seek more measures to reduce it. It is very important to improve the taxation theory and principle system, build up an effectively collection and administration mold, regulate behaviors of both tax collectors and taxpayers, prevent the lost of taxation, achieve the anticipation of taxation policy.